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Budget and Finances

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Menu navigation instructions

Instructions for keyboard users

This menu requires arrow keys to be able to use it. The menu has up to three levels:

  • First level: main menu options
  • Second level: sub-options for elements from the first level
  • Third level: sub-options for elements from the second level

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  • Browse using the vertical arrow keys on the first level of the menu.
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  • Browse the third level by using the vertical arrow keys.
  • Use the Escape key to get back to the second level.
  • Alternatively, use the Enter key to display any level.
  • ABC costs
    ABC costs
    • Reports model ABC (Activity-based costing)
    • What are the costs?
    • Accounting Type
    • Different methodologies for calculating costs
    • ABC cost model to the city of Barcelona
  • Budget
    Budget
    • Budget execution
    • What is the municipal budget?
    • Budget 2024
    • Extended budget 2025
    • Previous outturn budgets
    • Economic-budgetary planning
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    • Budget stability goals accomplishment
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    Financial results and reports
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  1. Home
  2. / Budget
  3. / What is the municipal budget?

How is it executed?

The execution stage of the budget - both the finally approved and the extended versions - begins every year on 1 January.

The execution stage of the budget is when revenues are obtained and raised and budgetary expenditures carried out during the fiscal year (from 1 January to 31 December). Amendments or modifications to the revenues and expenditures initially approved in the budget (initial budget estimates) are made during this stage, giving rise to what is known as the final budget. The modifications that may arise in the budget respond to certain types and elements specifically established by the Local Finances Act and budgetary-stability regulations.

Necessary controls are also carried out during the implementation stage, to enable verification (and implementation of corrective measures, where necessary) of compliance with the financial goals of the budget and the planned initiatives and projects.

Once the fiscal year has ended, the City Council's annual accounts are drawn up and the annual financial reports compiled.

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  • Basic concepts of the budget
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